d$.$ A public accounting firm would least likely be considered in violation of the AICPA Independence Rule in which of the following instances?

Multiple Choice

A partner's checking account, which is fully insured by the Federal Deposit Insurance Corporation, is held at a financial institution for which the public accounting firm performs attest services.

A manager of the firm donates services as vice president of a charitable organization that is an audit client of the firm.

An attest client owes the firm fees for this and last year's annual engagements.

A covered member's dependent son owns stock in an attest client.